Originally Posted by oracleguy
It is basically just changing what encoding the server says a certain file is when it serves it up. You can do it with Apache and IIS. Though doing such a thing isn't necessarily a recommended idea since it would just add a layer of ambiguity to the site if someone else needed to work on it.
Didn't realise you could do it with IIS (but then again, ive never touched IIS).
Alot of sites use it to hide the server technology they are using, for example make all .html pages parse as PHP or ASP, but I agree, it can add a bit of confusion if anyone else ever has to edit it.